動詞 exempt:

1. grant relief or an exemption from a rule or requirement to
   同義詞：relieve, free
2. grant exemption or release to
   同義詞：excuse, relieve, let off

形容詞 exempt:

1. (of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject
2. (of goods or funds) not subject to taxation
   同義詞：nontaxable

1. He was exempt from charges by virtue of his youth/of being so young/of the fact that he was so young.
   他因年幼而獲得免費。
2. He is exempt from military service.
   他免服兵役。
3. These houses are exempt from paying rates.
   這些房子是免付捐稅的。
4. Poor eyesight will exempt you from military service.
   視力不佳將使你免服兵役。

ex.empt

v.tr.（及物動詞）
ex.empt.ed,ex.empt.ing,ex.empts
To free from an obligation, a duty, or a liability to which others are subject:
免除，豁免：免除他人應(yīng)盡的責(zé)任或義務(wù)：
例句：
exempting the disabled from military service.
免除殘疾人的兵役

Obsolete To set apart; isolate.
【廢語】 把…分開；使隔絕
adj.（形容詞）
Freed from an obligation, a duty, or a liability to which others are subject; excused:
被豁免的：不承擔(dān)責(zé)任或義務(wù)的；不受支配的：
例句：
persons exempt from jury duty; income exempt from taxation; a beauty somehow exempt from the aging process.
免去陪審團(tuán)義務(wù)的人；免稅的收入；永恒之美

Obsolete Set apart; isolated.
【廢語】 把…分開；使隔絕
n.（名詞）
One who is exempted from an obligation, a duty, or a liability.
被免除義務(wù)者：被免除責(zé)任、任務(wù)或義務(wù)者

來源：
Middle English exempten
中古英語 exempten
from Old French exempter
源自 古法語 exempter
from exempt [exempt]
源自 exempt [免除]
from Latin exemptus [past participle of] eximere [to take out] * see example
源自 拉丁語 exemptus [] eximere的過去分詞 [拿出] *參見 example

【引伸】
exempt.ible
adj.（形容詞）